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HMRC internal manual

International Manual

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DT Agreements: Guadeloupe - Income from a UK source paid to a resident of Guadeloupe

Double Taxation Conventions between the UK and France apply

Guadeloupe is a part of France for the purpose of the comprehensive Double TaxationConvention with France (SI68/1869) and subsequent amending Protocols. See INTM350500 for details.